The Role of Human Capital Investments in Business Excellence of Croatian Companies

The paper analyses human capital investments and their relation to company performance in Croatia. Human represents an inevitable element recognising measuring organisation’s values supporting its business excellence. results obtained show that training extra bonuses or salaries are positively correlated with excellence, as well a significant difference the mean of per employee between high moderate intensive intellectual companies. differences when expenditures capitalized company’s balance sheet rather than recognized expenses profit loss account, is confirmed. Companies should pay attention managing resources realizing importance for appropriate recognition measurement financial statements.